2008 (10) TMI 664

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....enue filed this appeal against the impugned order whereby refund of duty paid in respect of inputs used in the manufacture of exported goods was allowed. The respondent is engaged in the manufacture of finished leather. The respondents are availing credit in respect of duty paid on inputs which are used in the manufacture of finished products cleared under bond/Letter of Undertaking for export. Du....

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....acturer shall be entitled for refund of such amount. We find that this issue has settled in favour of the manufacturer by the Hon'ble Bombay High Court in the case of M/s Repro India Ltd. vs. Union of India in writ petition No. 6951 of 2007 dated 6th December 2007 [reported in 2008 (88) RLT 481 (Bom.)]. The Hon'ble High Court held as under:- "As noted earlier the defence of Revenue has b....

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....be furnished so that the petitioners, undertake to surrender back all the benefits which the assessee has obtained from the Government on the footing that the goods will be exported, but which have not been so exported. Even though Rule 6(1) of the Cenvat Credit Rules, 2004 provides that no Cenvat credit will be available in respect of the inputs used in the manufacture of exempted products, Rul....